No addition if margin between value  given by assessee & Departmental Valuer was less than 10%

Geetika Sachdev Vs ITO (ITAT Delhi) Dispute involved in ground no. 2 is squarely covered by the decision dated 12.01.2019 of the ITAT, Pune-B, Bench, in the case of Rahul Constructions vs. DCIT passed in ITA No. 1543/Pn/2007 (AY 2004-05) wherein, it has been held that the margin between the value as given by the assessee and the Departmental Valuer was less than 10 percent and the difference is liable to be ignored and the addition made by the lower authorities on this count cannot be sustained and accordingly, the same was deleted. Similarly, in the case in hand, the difference between sale c...